Proposals to improve the Tax Court of Canada

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The Minister of Finance, the Minister of Justice and the Attorney General of Canada have invited the public to comment on proposed changes to the Tax Court of Canada’s Rules.

If adopted, the proposals would:

increase the Tax Court’s Informal Procedure limit to $25,000 or where a loss does not exceed $50,000 (the current limit is $12,000 or to $24,000 for a loss);
allow the Tax Court to resolve issues independently; and
provide a decision that bind a group of appeals regarding substantially similar transactions.

The Department of Finance may release draft legislation related to the proposals.

The deadline for submissions is December 16, 2011.

Interested readers can read the official news release Government Invites Comments on Proposals to Improve the Caseload Management of the Tax Court of Canada.

For additional analysis, see our Insights.

Insights

CRA Reassessment After a Tax Opinion | Tax disputes move beyond the original filing position

A CRA reassessment tests something different from the original tax opinion.

CRA Settlement After a Reassessment: When Resolution Becomes Unstable | Zhang v. HMK illustrates how resolution may not be treated as final inside the institution

Tax Court of Canada decision on CRA settlement after reassessment, showing how accepted settlement terms may not end the dispute when CRA and DOJ continue pulling the file back. (Zhang v HMK)

A CRA reassessment and dispute do not start from a neutral position. They shape the dispute, now and later. This article explains how the record develops and the impact on teh range of outcomes.

Notice of Objection Failed to Define the Dispute | Some objection-stage failures are obvious. Others remain invisible and lead to the same result. (941624 Alberta Ltd. v. HMK)

CRA reassessment and notice of objection. Large corporation regime. How a failure to define the dispute can stop an appeal early or narrow what can be argued later.

Notice of Objection Window | What Carries Forward | What is placed on the objection record here is not neutral

Filing a Notice of Objection places part of the dispute on the record before it is treated as final. That record shapes how the matter is assessed and what can still be changed.

CRA Dispute Record Formation | Decisions Made Before Clarity

Decisions made after a CRA reassessment form the dispute record before they are recognized as final. That record shapes what can be said, changed, and defended later.

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Proposals to improve the Tax Court of Canada

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